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Rank	Company	H1B Visa Applications	H1B Visa Average Salary(2008)
1	Ernst Young	2,627	82,365
2	KPMG	1,361	78,326
3	Deloitte Touche	1,186	73,755
4	Goldman Sachs	993	97,307
5	Pricewaterhousecoopers	788	95,469
6	Deloitte Tax	553	73,304
7	Bank of America	469	93,603
8	HSBC Bank	332	77,062
9	Bdo Seidman	280	75,237
10	Morgan Stanley	235	93,057
11	JPMorgan Chase	192	91,046
12	CitiGroup	179	86,324
13	McGLADREY PULLEN	175	73,090
14	Rothstein Kass	162	57,422
15	Grant Thornton	155	72,238
16	Deutsche Bank AG	136	103,306
17	Credit Suisse First Boston	89	87,801
18	UBS AG	76	116,092
19	Eisner	73	82,833
20	Hotta Liesenberg Saito	71	52,688
20	RSM Mcgladrey	71	68,197
22	Jefferies	59	97,615
23	Raffa	56	66,270
24	Anchin Block Anchin	53	83,745
25	Barclays Capital	52	103,021
26	PFPC Inc a subsidiary of The PNC Financial Service	51	52,841
27	Washington Mutual Bank	47	87,196
28	Burr Pilger Mayer	46	70,810
29	Deloitte Financial Advisory Services	45	88,965
29	Berdon	45	76,416
29	General Electric	45	100,712
32	Lazard Freres	44	87,102
33	Federal Home Loan Mortgage	40	82,530
33	Citadel Investment Group	40	121,563
33	O connor Davies Munns Dobbins	40	62,388
36	American International Group	39	85,151
36	Huron Consulting Services	39	73,488
36	Wachovia Securities	39	81,920
36	Pasona	39	39,492
36	Wachovia Capital Markets	39	82,103
41	EOS Accountants	37	49,885
41	The Siegfried Group	37	73,763
43	Merrill Lynch	36	81,871
43	Weiser	36	85,889
43	The Chugh Firm	36	3,008,175
46	Wachovia Bank	35	70,710
46	Weaver and Tidwell	35	60,032
48	S.a.c. Capital Advisors, L.p	34	177,141
48	Gumbiner Savett	34	66,949
48	Oppenheimer	34	93,628
51	Erix Advisors	33	48,456
51	Choi Kim Park	33	47,269
51	Deloitte Consulting	33	354,404
51	Clifton Gunderson	33	55,967
51	State Street Bank	33	71,997
51	Monsanto	33	60,164
51	Microsoft	33	85,559
51	soft tech source a divn of ramesh sarva cpa	33	34,412
51	Reznick Group	33	67,785
60	Cibc World Markets	32	89,531
60	Mercer us	32	66,934
60	Metlife Group	32	89,339
60	Crowe Chizek	32	64,938
64	MA Laboratories	31	46,804
64	Citco Fund Services u s a	31	5,435,242
66	M C Dean	30	48,134
66	Nagano Morita	30	46,912
68	Moss Adams	29	61,329
68	J H Cohn	29	84,262
68	Kakimoto Nagashima	29	43,942
68	Bhatia	29	41,869
68	Constellation Energy Commodities Group	29	81,656
73	Motorola	28	84,782
73	Marcum Kliegman	28	92,441
73	Marriott International	28	77,064
76	Cargill	27	101,837
76	Lehman Brothers	27	93,519
76	Watson Rice	27	51,858
79	Capital Research	26	156,166
79	Ramesh Sarva CPA	26	26,115
79	Fotowatio Renewable Ventures, Inc	26	118,509
79	Mecklenburg County Public Schools	26	32,885
83	Wachovia	25	76,308
83	Fidelity Investments	25	62,783
83	Bmo Capital Markets	25	92,400
83	Chen Fan Accountancy	25	44,334
83	ExlService com	25	77,364
83	Wells Fargo Bank	25	96,469
83	Kida	25	67,617
90	Control Solutions International	24	77,801
90	Morgan Stanley Smith Barney Payco Llc	24	79,583
90	Shea Labagh Dobberstein Cpas	24	79,333
90	Protiviti	24	83,287
94	Dell	23	80,018
94	Discover Financial Services	23	88,072
96	Moore Stephens Wurth Frazer Torbet	22	56,273
96	Bristol Myers Squibb	22	81,980
96	Soaprojects	22	113,114
96	Singer Lewak Greenbaum Goldstein	22	71,469
96	Withumsmith Brown Global Assurance	22	80,159